MADDEN, Judge.
The plaintiff is the widow of John C. Riley, a member of the District of Columbia Metropolitan Police Force who died in 1943. As Mr. Riley's widow, the plaintiff received, pursuant to a statute, a monthly pension from the Policemen and Firemen's Relief Fund, D. C. She included the sums so received in her income tax returns for the years 1950, 1951, and 1952, and paid income taxes accordingly, but later filed claims for refund which asserted that these...
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